Bookkeeping device



March 25, 1952 w. T. MAAss 2,590,259

BOOKKEEPING DEVICE Filed March 18, 1950 2 SHEETS-SHEET 1 am@ c@` A) o @oMarch 25: W. T. MAASS BOOKKEEPING DEVICE Filed March 18, 195o `:aSHEETS- SHEET 2 JUR'NAL PUSTING FOLDER Lenszn as Accoum Accouwr @y @wwwPatented Mar. 25, 1952 UNITED STATES PATENT CFFICF.l

BOOKKEEPING DEVICE William Theodore Maass, `Chicago Heights, Ill.

Application March 18, 1950, Serial No. 150,413

S Claims.

This invention relates to a bookkeeping device, and relates particularlyto such a device wherein superposed record sheets may be easily alignedwith a transfer means therebetween and held in a holder which maintainsthis alignment.

In making bookkeeping entries on a plurality of record sheets at thesame time, it is necessary that these sheets be properly aligned so thatthe entry will be made on one line of the top sheet and transferred bymeans of carbon paper or the like to the desired line on the next4 sheetwhen the sheets are arranged in superposed relationship. When the recordsheets are, for example, a ledger and a journal, the single entry mustbe made on one line of the ledger and on another line of the journal.`Subsequent entries may then be made on the following lines. Ordinarilythese simultaneous entries on several record sheets are made by using abookkeeping machine. For the smalrbusiness man, however, thesebookkeeping machines are too expensive and thus he usually makes eachentry separately.

I have invented a bookkeeping device wherein superposed sheets may beeasily aligned in a desired relationship with a carbon paper or othertransferring means inserted therebetween and the superposed sheetsarranged in a holder or posting folder for maintaining this alignmentand permitting the insertion of the sheets and the holder into anordinary typewriter. Thus a single entry made by using the typewriterwill appear on the desired lines of each of the superposed sheets.Various eiorts have been made in the past to solve this problem ofproviding the proper alignment of sheets and holding them in thisalignment for insertion into a typewriter. These prior methods anddevices have not been too successiul, however, as they were either toocomplicated for daily use, were easily broken so as to be unserviceable,or permitted the sheets to get out of alignment while they were beinginserted in the typewriter.

In the bookkeeping device of this invention, I provide a record sheet,such as a ledger sheet, having a vertical row of spaced holes in eachside margin of the sheet, with each lateral pair of holes located at theends of a` section on the sheet adapted to receive writing and bearingindicia at one end of these section. There is also provided a secondsheet having similarly spaced sections bearing indicia on each endthereof so that these indica are visible through the holes of the rstsheet when the first sheetis placed over the second sheet. As theindicia on the second sheet are visible through these holes, per- .I

fect alignment of a given section on one sheet with a given section onthe other sheet may be obtained. I also provide a holder in which thesuperposed sheets are held to maintain the alignment. This holderincludes holding means on at least one margin embracing correspondingportions of the superposed sheets. A transfer means, such as a piece ofcarbon paper, is provided between the sheets so that an entry made onthe top sheet will be simultaneously transferred to the second sheet.With this arrangement the proper alignment may be readily secured andthe entries may be made either by writing by hand or the record sheetsand the holder may be inserted in a typewriter. The holder maintains thealignment of the sheets during this insertion and while the device isheld in the typewriter.

In the preferred construction, the iirst record sheet is provided with apair of vertical rows of holes at each side margin with a hole of eachrow being aligned with a hole of each of the other rows and located atthe ends of a section on the sheet that is adapted to receive writing.Each of these sections bear indicia, such as numbers, spaced inwardly ofthe pairs of vertical rows of holes. The second record sheet is providedwith similar spaced sections bearing indica, such as numbers, on eachend of these sections so that the numbers are visible through one row ofholes on opposite sides of the iirst sheets when the rst sheet is placedover the second' sheet. This permits ready alignment of a given sectionon one sheet with a given section on another sheet preparatory to makingsimultaneous entries thereon. The second sheet is provided with a row ofholes on opposite sides thereof, with each hole aligned with an indiciumand registering with the other row of holes on the first sheet when bothsheets are properly aligned.` The holder in which the superposed sheetsare held to maintain this alignment is provided with a side flapoverlying the rows oi holes on the corresponding sides of the firstsheet, with this iiap being provided with a pair of rows of holes. Oneof these rows registers with said one row of holes on the first sheet topermit viewing the indicia on the second sheet. The row of holes of theflap registers with the said other row of holes in the rst sheet and arow of holes in the second sheet. Indicia are provided on opposite sidesof the holder spaced similarly to the indicia on the rst and secondsheets. This holder indicia are visible through one of said other rowsof holes on the othe1 sheet, the coresponding row of holes in the secondsheet and said other row of holes in the ilap when the sheets areproperly aligned in the holder. The indicia on the first sheet arelocated inwardly of the ap so as not to be hidden thereby. A piece ofcarbon paper is arranged between the sheets to serve as a transfermeans.

In order to aid further in aligning the superposed sheets in the holder,this holder is prefer'- ably provided with a top flap overlying acorresponding portion of at least one of the record sheets and providedwith a plurality of spaced holes. This one sheet bears contrastingsections appearing through these holes when the sheets are properlyaligned in the holder. Each o these contrasting sections is ofsubstantially the same size and shape as its corresponding hole.

In one form of the device, the carbon paper is permanently attached tothe underneath side oi the top sheet. In another embodiment, this carbonpaper is separate, but is xed preferably at theV topedge to aY holderwhich extends beyond the carbon paper and under the flap to permitproper 'positioning of the carbon paper, but prevent any ofthe paperfrom'extending under the `The`invention will be described as related tothe 'embodiment shown in the accompanying drawings.M lOf the drawings:fig. l is a iront elevation Vof the holder of thisl invention with thetop'andside flaps extended; Fig. 2 is an elevation partially broken awayofV an assembly of a ledger' sheet, a journal sheet and transfer meanstherebetween properly positioned within a holder or postingfolder; Fig.3 is a section taken along line 3 -'of'Fig.'2; Fig. 4 isV a fragmentarysectionl takenalong line 4 4 of Fig. 2; and Fig. 5 is a fragmentaryelevation or" an alternate embodiment of the carbon paper having aholder attached thereto.

The holder or posting folder It, shown in the accompanying drawings, isvpreferably a rectangular sheet of heavy paper having a flap I Iextending acrossthe top thereofand a second ap I2fextending down oneside, preferably the left handside, ofthe holder. These flaps II and I2are adapted to be folded over on the rectangular portion of the holderII), as shown in dotted lines in llig;I vl. The top flap I I is providedwith a pairlof spaced holes oropenings E3. The side a'pf I2`is 'providedwith Ia pair of substantially parallell rows of. holes, as indicated atIII. The rcord sheets, shown in the accompanying drawings, include a rstsheet, Iwhich may be a ledgersheet and a second sheet I5 which may be ajournal sheet. T he rst sheet I5 is provided Withaside flap I'IV adaptedto extend around the corresponding side of the second sheet I5, asshownin Fig. 3. The first sheet I5 is provided with apair of rows ofholes I8 on the edge thereofthat is adapted to be arranged beneath theholderilap I2. These `holes extend through the body of the first sheetand through the ap II. Thevi'irst sheet I5 is also provided with a pairof rows of holes I9 on the other side thereof. The firstsheet I5 isprovided with a row of indicia 20 such as numbers located adjacent theinner edge of the holder flap I2, but spaced inwardly thereof.

The second sheet I6 is provided with a row of holes 2l beneath the ap I2and a second row of Vholes 22 on the opposite side of this second sheet.This sheetis provided with arow of indicia, as indicated. at 23, thatare visible through the innermost row of holes ILl in the holder flap I2and the innermost row of holes I8 in the iirst sheet I5. This secondsheet is also provided with a row of indicia, as indicated at 25, andlocated inwardly of the row of holes 22 so as to be visible through theinnermost row of holes I5 on the rst sheet I5. The indicia in each rowrand the holes in each row are spaced apart equal distances. Thisspacing provides room for writing either by hand or by typewriter orother writing machine on the top sheet I5 which is transferred by atransfer means, such as a sheet of carbon paper 25, to the second sheetI6. Each of these first and second sheets is preferably lined withparallel lines, as indicated in Fig. 2, with the corresponding indiciaand holes each being located substantially midway between adjacentlines.

When the first sheet I5, second sheet I5 and ilap I2 on the holder Ifare arranged in the position shown in Fig. 2, the outermost row ofholesI4 on the flap I2, the outermost row or" holes I8 on the rst sheet I5and the row of holes 2I on the second sheet are all aligned so that therow of indicia 2S on the holder I5 will be visible therethrough.Similarly, the innermost row of holes Ill are aligned with the innermostrow of holes I8 so that the indicia 23 on the second sheet I6 arevisible therethrough. When proper alignment has been achieved, theindicia 24 on the opposite side of the second sheet I5v are visiblethrough the innermost row of holes I9 on the first sheet I5, the indicia27 on the opposite side of the holder I5 are -visible through thealigned holes 22 in the second sheet I5 and the outermost holes I9 inthe iirst sheet I5.

As can be seen in Fig. 1, the indicia in the rows 25 and 27 on theholder I0 are a series of numbers beginning with I at the top oi theholder and progressing consecutively down both sides of the holder. Withthis arrangement, the numbers in any transverse line are the same. Theindicia 23 and 2li on opposite sides of the second sheet I6 are similarnumbers arranged in the same order. In the rows 23 and 24 of the secondsheet the lines are numbered consecutively beginning at the top. The rowof indicia 20 on the rst sheetI5 are similar numbers and serve to numberthe lines consecutively on this sheet.

rihe top nap II of the holder I Il is provided with a pluralityof-spaced holes I3, here shown as two. aligned with contrastingsectionsI 29 on corresponding sections of either the rst sheet I5 or thesecond sheet I iiwhen the sheets are properly arranged in the holder IU.Each of these contrasting sections which may be of a color diierent fromthat of the sheets I5 and I6 is of Substantially the same size and shapeas its corresponding hole I3.

In using the device of this invention for the simultaneous entry of arecord on a plurality of record sheets, the desired line on the rstsheet I5 and the desired line on the second sheet I6 are noted. Thesecond sheet I5 is arranged beneath the rst sheet I5 Aand the left handedge of the second sheet is moved under the first sheet nap I'Iuntilthis edge reaches the fold between the nap I'I and the rst sheet I5, asshown in Fig. 3. The two sheetsV are then moved longitudinally of eachother until the number of the desired line on the second sheet appearsthrough the vcorresponding hole in the innermost row of holes I8 and thecorresponding hole in the in- These holes are adapted to be nermost rowof holes I9. When these gures appear, the sheets I5 and I6 are properlyaligned. As shown in Fig. 2, for example, line No. 5 on the secondsheet; I6 appears opposite line No. l on the rst sheet I5. Thisindicates that an entry made on line No. 1 of the top sheet I5 will bemade at the same time on the fth line of the second sheet I6. Wheresubsequent entries of the same type are to be made, they will be enteredon the following lines of the rst sheet and will simultaneously be madeon the following lines of the second sheet I5.

After the two sheets I5 and I6 have been thusly arranged, they areplaced on the holder Il) and moved upwardly under the top ap I I and tothe left under the side flap I2. When the sheets are properly arrangedin the holder, the contrasting sections 29 on the second sheet I6 will-appear through the holes I3 in the top iiap II. These contrastingsections 29 are placed on both the rst and second sheets I5 and I6 sothat they will be visible through the holes I3 depending upon whetherthe top edge of the first sheet extends beyond the top edge of thesecond sheet or vice versa. In the arrangement shown, it is the secondsheet I6 whose top edge extends above the corresponding edge of thefirst sheet so that contrasting sections 29 are seen on the secondsheet.

When the superposed sheets I5 and I6 are properly positioned in theholder I0, the indicia or numbers 2B on the left h-and margin of theholder will be visible through the left hand row of holes I4 in the apI2. Similarly the right hand row of holes 21 on the holder II)` will bevisible through the right hand row of holes I9 on the top sheet I5.Proper alignment is achieved when the same numbers in the rows 26 and 21are located at the ends of a given line on the top sheet I5. Thus, thenumbers in the rows 23 and 24 show when the sheets I5 and I6 have beenproperly aligned with respect to e-ach other. The numbers in the rows 26and 21 show when the sheets have been properly arranged in the holder.The contrasting sections 29 appearing through the holes I3 serve as afurther check to show proper alignment of the sheets in the holder.

Alfter record sheets I5 and I6 have been arranged in the holder, entriesmay be mad'e on the top sheet I5 and transferred by means of the carbonpaper 25 to corresponding lines on the second sheet I6. These entriesmay be made by handwriting, if desired. However, the device isparticularly useful for insertion in an ordinary typewriter. When thedevice is inserted in the typewriter, the assembly of the rst sheet I5,second sheet IB and holder I0 is grasped firmly and the top edge of thedevice is inserted under the roller. The roller is turned until the topedge of the device comes within reach. The roller is then released andthe sheets are grasped rmly at the top and pulled to the position forwriting on the desired line. The roller is then reset and an entry ismade by means of the typewriter on the desired line of the first sheetand simultaneously on the corresponding line of the second sheet.Additional entries of the same type may be made on subsequent lines ofthe two sheets without removing the sheets from the typewriter. Whendifferent record sheets are to be used, the device is removed from thetypewriter, the desired sheets assembled in the manner stated above, andthe device re-inserted in the typewriter. With` this arrangement thealignment of the sheets may be easily checked before the device isinserted in the typewriter and then rechecked after the device is in thetypewriter toinsure that the alignment has not been disturbed ininserting in the typewriter. The combination of the side flap I2 and thetop flap II on the holder I0 normally prevents the sheets getting out ofalignment during insertion in the typewriter.

In the embodiment shown in Figs. 2, 3 and 4, the carbon paper 25 isattached to the back of the rst sheet I5 as by a gummed strip of paper30. If desired, however, the carbon paper may be a separate piece 3| asshown in Fig. 5. In this embodiment, the car-bon paper is preferablyattached at its top edge to a reinforcing and mounting strip 32 having aprojecting end 32a extending beyond the left hand edge of the carbonpaper 3l. This projecting end is substantially as long as the width ofthe holder side flap I2.l With this arrangement, the carbon paper' 3I isinserted between the sheets I5 and I6 with the outer end of theprojecting end 32a located adjacent the fold between the flap I2 and theholder IIJ. This provides proper location of the carbon strip 3I so asto prevent it being inserted beneath the side flap I2. The left handedge of the carbon paper will then be adjacent but beyond the free edgeof the side flap I2.

If desired, instructions for using the device may be printed on theholder I0 between the parallel rows of numbers 26 and 21. Also, ifdesired, the side flap I2 and the sides of the sheets I5 and I6 may haveprinted thereon the description of the numbers which are to appearthrough the holes in'these portions.

It is clearly evident that the bookkeeping device described herein-maybe of any size desired for use in typewriters having a standard carriagewidth or in machines having carriages wider than the standard machine.The record sheets may be of any type desired.

When the device is used for making entries by hand, standard springclips may be used at the top and left hand edges of the device to retainthe holder and the record sheets in the proper alignment. However, theseclips are not required as with ordinary care the assembly may be held bypressure with one hand while the entry is being made.

In the embodiment shown in the drawings, the rst sheet I5 is a ledgersheet containing the name of the account and the second sheet II is ajournal sheet. Entries made on the ledger are immediately transferred tothe journal. In the embodiment shown, the journal or second sheet IE isprovided with an extending portion 33 having two columns 33a and 33hproviding debit and credit columns. This extending portion provides aseparate journal with a ledger account for control accounts such asbank, sales, purchases or any other separations desired. The mainportion of this sheet headed journal shows to which accounts the entriesare debited or credited and the right hand side 33 shows debits orcredits inversely. The sum of the debits on both sides must equal thesum of the credits on both sides and may be carried forward tosucceeding pages. The forms shown, however, are given merely by way ofexample as it is obvious that any type of record sheets desired may beused.

Although in the illustrated embodiments holes are provided for alignmentwith the corresponding numbers, it is believed obvious that any form oftransparent portions could be used.

'Having described my invention .as related to the embodiments set outherein, it is my intention that the invention be not limited by any ofthe details of description unless otherwise specied, but rather beconstrued broadly within its spirit andscope as set out Yin the.accompanying claims. y

I claim:

ll. A bookkeeping device comprising a first record sheet having avertical row of spaced holes at each side margin with each lateral pairci holes being llocated at the ends of 'a section on said sheet adaptedvto receive writing` and bearing indiciaat one end of saidsection; asecond record sheet having similarly spaced sections bearing indicia oneach end of said section so that the indicia are visible through saidholes when the firstsheet is placed over the second sheet to permitalignment of a given section on one sheet with a given section on theother sheet; a yholder in which 'sa'id superposed sheets are held tomaintain said alignment, said holder including holding means on at leastone margin embracing corresponding portions of said superposed sheets,said holder comprising a heavy paper sheet providedwith va topv flapoverlying a corresponding portion of at least one of said sheets andprovided with a plurality of spaced holes, said one sheet bearingcontrasting sections appearing through said holes when said sheets areproperly aligned in said holder, each of said contrasting sections beingof substantially the same size and shape as its corresponding hole, andprovided with a side flap overlying a corresponding portion of saidsheets and provided with a row of holes spaced similarly to the holes insaid rst sheet for alignment with said first sheet holes and throughwhich said indicia on said second sheet appear when said sheets areproperly aligned and arranged in said holder, said indicia on said rstsheet being located beyond said side flap. 4

2.- A bookkeeping devicie comprising a record sheet having a pair or"vertical rows of holes at each side margin lwith a hole of each rowbeing aligned with a hole of each of the other rows and located at theends ci a section on said sheet adapted to receive writing, each of saidsections bearing indicia spaced inwardly of the pair of vertical rows ofholes; a second record sheet having similarly spaced sections bearingindicia on each end of said `sections so that the indicia are visiblethrough one row oi holes on opposite sides of said iirst sheet when therst sheet is placed over the 'second sheet to permit alignment of agiven section on one sheet with a given section on the other sheet, saidsecond sheet bearing a row of holes on opposite sides thereof with eachhole aligned with an indicia and registering with the other rows ofholes in the iirst sheet when said sh ets are properly aligned; a holderin which said superpcsed sheets are held to main- -tain said alignment,said holder having a side flap overlying said rows of holes on thecorresponding side of said first sheet and provided with a pair of rowsof holes, one row registering with said one row of holes or" the firstsheet to permit viewing the indicia on said second sheet and the otherrow registe with the said other row o1' holes in said niet sheet and arow of holes in said second sheet, and indicia on opposite sides o-Isaid holder spaced similarly to said indicia on the first and secondsheets, said holder indicia teing visible through one of said other rowof holes in the rst sheet, the corresponding rows or holes in the secondsheet and said other rows of holes in the flap when said sheets areproperly aligned in said holder, said indicia onsaid rst sheet beinglocated inwardly of said flap; and a transfer means between said sheets.

3. The device of claim 2 wherein said holder comprises a heavy papersheet provided with a top iiap overlying a corresponding portion of atleast one of said sheets and provided with a plurality of spaced holes,said one sheet bearing contrasting sections appearing through said holeswhen said sheets are properly aligned in said holder, each of saidcontrasting sections being oi substantially the same size and shape asits corresponding hole.

4. The device oi claim 2 wherein said transfer means comprises a carbonpaper separate from either of said sheets and is mounted on a holderwhich extends beyond said carbon paper and under said ap.

5. The device of claim 2 wherein said rst sheet is 'provided with a sideilap adapted to embrace the corresponding edge of the second sheet foraid lin aligning said sheets with respect to each other, and said pairof vertical rows of holes on the corresponding margin oi said firstsheet are aligned with similar' holes in said ilap.

6. A bookkeeping device comprising a record sheet having a pair overtical rows o1 holes at each side margin with a hole of each row beingaligned with a hole-of each of the other rows and located at the ends ofa section on said sheet adapted to receive writing, each of saidsections bearing indicia spaced inwardly of the pair of vertical rows ofholes; a second record sheethaving similarly spaced sections bearingindicia on each end-of Vsaid sections so that the indicia are visiblethrough one row of holes on opposite sides of said rst sheet when therst sheet is placed over the second sheet to permit alignment of a givensection on one sheet with a given section on the other sheet, saidsecond sheet bearing a row of holes on opposite sides thereof with eachhole aligned with an indicia and registering with the other rows orholes in -the first sheet when said sheetsare properly aligned, said rstsheet being provided with a side nap adapted vto embrace Ithecorresponding edge of the second sheet for aid in aligning said sheetswith respect to each other, and said pair of vertical rowsfof holes onthe corresponding margin of said first sheet are aligned with similarholes in said hap; a holder in which said superposed sheets are held tomaintainsaid alignment, said holder having a side flap overlying saidrows of holes on the corresponding side of said iirst sheet and providedwith a pair of rows of holes, one row registering with said one row oiholes of the nrst sheet to permit viel g the 'indicia on said second''sheet and the other rowregistering with the said-other row of holes insaid rst sheet and a-row of holes in said second sheet, and indicia onopposite sides of said holder spaced similarly to said-indicia on thefirst and second sheets, said'holder indicia being visible through oneof saidfother row of holes in the ilrst sheet, the corresponding rows ofholes in Ithe 'second sheet `and said other rows of i les the flap whensaid sheets are properly aligned in said holder, Vsaid indicia on saidfirst sheet being located inwardly of said ap, said holder comprising aheavy paper vsheet provided with a top flap overlying a correspondingportion of at least one of said sheets and provided with a plurality ofspaced holes, said one sheet `bearing contrasting sections appearingthrough said-holes when said sheets are vproperly aligned in saidholder, each of said contrasting sections being of substantially thesame size and shape as its corresponding hole; and a transfer meansbetween said sheets.

7. A bookkeeping device comprising a first record sheet having avertical row of spaced holes lat each side margin with each lateral pairof holes* being located at the ends of `a section on said sheet adaptedto receive writing and bearing indicia at one end of said section; asecond record sheet having similarly spaced sections bearing indicia oneach end of said section so that the indicia are visible through saidholes when the first sheet is placed over the second sheet tofpermitalignment of a given' section on one sheet -with a given section on theother sheet preparatory to making entries in said sections; and a holderin which said superposed sheets are held to maintain said alignment,said holder comprising a heavy paper sheet provided with a top ilap andat least one side flap embracing and overlying corresponding edgeportions of said superposed sheets, the flaps being of narrow width soas not to interfere with the making of entries on said record sheets.

8. A bookkeeping device comprising a rst record sheet having a verticalrowof spaced holes at each side margin with each lateral pair of holesbeing located at the ends of a section on said sheet adapted to receivewriting and bearing indicia at one end of said section; a second recordsheet having similarly spaced sections bearing indicia on each end ofsaid section 10 so that the indicia are visible through said holes whenthe rst sheet is placed over the second sheet to permit alignment of agiven section on one sheet with a given section on the other sheetpreparatory to making entries in said sections; anda holder in whichsaid superposed sheets are held to maintain said alignment, said holdercomprising a heavy paper sheet provided lwith a side flap embracing andoverlying corresponding portions of said sheets and provided with a rowof holes spaced similarly to the holes in said rst sheet for alignmentWith said rst sheet holes and through which said indicia on said secondsheet appear when said sheets are properly aligned and arranged in saidholder, said indicia on said first sheet being located beyond said sideflap.

WILLIAM THEODORE MAASS.

REFERENCES CITED The following references are of record in the file ofthis patent:

UNITED STATES PATENTS Number Name Date 1,604,572 Hausheer Oct. 26, 19262,244,819 Wyrick June 10, 1941 2,286,676 Godley June 16, 1942 2,314,495Hall Mar. 23, 1943 FOREIGN PATENTS Number Country Date 473,566 GreatBritain May 19, 1936

